Case of Shanti Bhushan vs CIT, SC Judgement Dated 8th May 2025. A prolonged legal battle initiated by eminent late lawyer Shanti Bhushan, who sought to claim the expenses for his coronary bypass surgery as a tax deductible business expenditure, concluded in the apex court after his demise. His legal heirs communicated their decision not to pursue the litigation further, leading the apex court to declare the appeal as having become infructuous.